held for sale and discontinued operations -- Inventories -- Borrowing costs -- Government grants and

-- Budgeting -- Finance -- Making capital investment decisions -- Financing the business -- Managing working

-- Hedging with forward exchange contracts -- Financial instruments -- Share capital -- Earnings per share

-- Hedging with forward exchange contracts -- Financial instruments -- Share capital -- Earnings per share

discontinued operations -- Impairment of assets -- Capitalisation of borrowing costs -- Government grants and